Section 320 — Excise Tax Act: Moneys seized from tax debtor

If the Minister has knowledge or suspects that a particular person is holding moneys that were seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to make a payment under this Part (in this section referred to as the “tax debtor”) and that are restorable to the tax debtor, the Minister may, in writing, require the particular person to turn over the moneys otherwise restorable to the tax debtor, in whole or in part, to the Receiver General on account of the tax debtor’s liability under this Part. A receipt issued by the Minister for moneys turned over as required under this section is a good and sufficient discharge of the requirement to restore the moneys to the tax debtor to the extent of the amount so turned over.